2018 (11) TMI 1098
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....f Rs. 10,87,525/-, Rs. 48,64,524/- and Rs. 5,15,101/-, paid under Section 3(5) of the Customs Tariff Act, 1975 against import of "Trapazoidal Shaped Prepainted Gi Roof Profiles". Alleging that the sales invoices under which the imported goods sold by the respondent since did not contain the declaration stating as "no credit of the additional duty of the customs levied under Section 3(5) of the Customs Tariff Act, 1975 shall be admissible", it violated the condition of the notification 102/07-cus, accordingly, the refund claims were rejected. Further, it was alleged that the respondent had failed to prove that the incidence of duty claimed as refund has not been passed on to their customers. Aggrieved by the said orders, they filed appeals b....
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....ommr. Of Cus.(Refunds), Chennai 2018 (360) ELT 964 (Mad.). Also, the Hon'ble High Court of Karnataka at Bengaluru in the case of Commissioner of Customs and Service Tax Vs. Schneider Electricals Adv. In C.S.T.A. No. 8 of 2015 dt, 5.6.2018 also decided the issue in favour of the assesse. Further, the Ld. Advocate has submitted that the judgment of Hon'ble Gujarat High Court in Proflex Systems case (supra) is not applicable to the facts of the present case as in the said case the goods imported was subjected to further processing and did not remain as such, accordingly, the refund of 4% SAD held to be inadmissible. It is his contention that in the present case, the goods were imported as "Trapazoidal Shaped Prepainted Gi Roof Profiles" and th....
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....e duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, etc. For taking the credit, the quantum of duty paid should be shown in the invoices and the same should be shown separately for each type of duties. In respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non- declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration/non-specific....